RCB/35/12 New voluntary scheme for motor and boat dealersRevenue & Customs Brief, Issue 35. 11 December 2012Purpose of this BriefTo note that, from 30 November 2012 HM Revenue & Customs (HMRC) is introducing a new voluntary scheme for motor and boat dealers. The purpose of the scheme is to gather information from traders about zero-rated sales of adapted motor vehicles and boats to disabled people. ReadershipAll VAT-registered motor vehicle and boat dealers who make sales under the zero-rated, adapted motor vehicle or boat disability scheme. BackgroundThe VAT zero rate relief for adapted motor vehicles and boats for wheelchair users
Revenue & Customs Brief, Issue 35. 11 December 2012
To note that, from 30 November 2012 HM Revenue & Customs (HMRC) is introducing a new voluntary scheme for motor and boat dealers. The purpose of the scheme is to gather information from traders about zero-rated sales of adapted motor vehicles and boats to disabled people.
All VAT-registered motor vehicle and boat dealers who make sales under the zero-rated, adapted motor vehicle or boat disability scheme.
The VAT zero rate relief for adapted motor vehicles and boats for wheelchair users
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.